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Finance (No. 2) Act, 1927

Summary

This 1927 Act imposes customs duties on imported margarine and on rosaries, and places these duties under the care of the Revenue Commissioners.

What the law regulates

Who it affects

Key points

Legal text

Finance (No. 2) Act, 1927 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1927 Finance (No. 2) Act, 1927 Finance (No. 2) Act, 1927 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 38 of 1927. FINANCE (No. 2) ACT, 1927. ARRANGEMENT OF SECTIONS Section 1. Duty on margarine. 2. Duty on rosaries. 3. Care and management of duties. 4. Short title, construction, and commencement. Number 38 of 1927. FINANCE (No. 2) ACT, 1927. AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [5th December, 1927.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on margarine. 1.—

(1)A customs duty at the rate of three pence on the pound shall be charged, levied, and paid on all margarine imported into Saorstát Éireann on or after the 22nd day of October, 1927.
(2)In this section the word “margarine” means any article of food, whether mixed with butter or not, which resembles butter and is not milk-blended butter. Duty on rosaries. 2.—
(1)A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every rosary and every article which in the opinion of the Revenue Commissioners is a substantial part of a rosary imported into Saorstát Éireann on or after the 22nd day of October, 1927.
(2)The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners. Care and management of duties. 3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners. Short title, construction, and commencement. 4.—
(1)This Act may be cited as the Finance (No. 2) Act, 1927.
(2)This Act shall be construed together with the Customs Acts.
(3)This Act shall be deemed to have come into force on and shall take effect as on and from the 22nd day of October, 1927. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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